26 U.S.C. § 5124
Every dealer who is subject to the recordkeeping requirements under section 5121 or 5122 shall register with the Secretary such dealer's name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In the case of a firm or company, the names of the several persons constituting the same, and the places of residence, shall be so registered.
26 U.S.C. § 5124
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 5124 was renumbered section 5122 of this title.Another prior section 5124, act Aug. 16, 1954, ch. 736, 68A Stat. 622, related to recordkeeping requirements of retail dealers in liquors or beer, prior to the general revision of this chapter by Pub. L. 85-859.A prior section 5125, added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1345, set out cross references, prior to repeal by Pub. L. 109-59, §11125(a)(1)(D), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATESection effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109-59, set out as an Effective Date of 2005 Amendment note under section 5002 of this title.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- trade or business
- The term "trade or business" includes the performance of the functions of a public office.